Financial Analysis of Capilano Honey Limited Case Study

Financial Analysis of Capilano Honey Limited - Case Study Example The main competitor of Capilano Honey Limited is Bega Cheese Limited, which is engaged in producing both natural and processed cheese products. Bega Cheese Limited deals in dairy products, kids snacking and nutritional powders. The components which are necessary to assess the competitive strengths of a company are revenue, EBITDA (earnings before interest, tax, depreciation, and amortization), profit before and after tax, net assets and earnings per share. The revenue of Capilano Honey Limited for the year 2014 was $86,003 only (Capilano, 2014), whereas Bega Cheese Limited provides revenue of $1,069,392 in 2014. The increased revenue of the competitor indicates that Bega Cheese Limited is efficiently managing its business operation and because of that, they are able to generate more revenue than Capilano Honey Limited. The EBITDA of Capilano Honey Limited was $9,054 and that of Bega Cheese Limited was $122,506 in 2014 (Bega Cheese, 2014). EBITDA provides an idea of core profitability position of an organization. As EBITDA of CZZ is less than Bega Cheese Limited, it reflects that the operating profitability of the company is not as good as its competitor (Kaplan & Atkinson, 2015). Therefore, CZZ needs to improve its operating profitability position to maintain its position in the market. Comparing the profit before tax (PBT) and profit after tax (PAT) of both the companies, it has been analyzed that the PBT of CZZ was $6,490 and that of Bega Cheese Limited was $93,580 in 2014 (Bega Cheese, 2014).

Employee benefits Essay Example | Topics and Well Written Essays - 1000 words

Employee benefits - Essay Example (EMPLOYEES BENEFIT/EXECUTIVE COMPENSATION (ERISA). The flexible benefit programs reduce the taxable income of an employee, as health insurance premiums are deducted from the paycheck before calculations of taxes. This gives the employee the benefit of a higher income for spending, and reduces the burden of the employer in making provisions for a higher income for spending. (FLEXIBLE BENEFITS. OVERVIEW). The key factors affecting the choice of benefits from an employee’s perspective are the choice that is offered in benefits, and the possibility of exchanging one benefit for another. From the employers’ point of view, the choice of benefits enables goodwill and motivation in an employee, and reduction in total employee benefit costs. The key role that communications plays in increasing the perceived value of benefits is that emphasis of the benefits accruing to the employee provides a feeling of caring among the employees, and this acts as a motivating factor that works both in terms of retention as well as productivity. (Glasscock, S. & Gram, K. 1999. WORKPLACE RECOGNITION). Gender is one characteristic that distinguishes special groups, and women form the special group in this category. Minority groups make up the second category of special groups, and may be distinguished, by several factors, which include color, caste, creed and ethnicity. (Griffith, W.R. and Hom, W.P. 2001. RETAINING VALUED EMPLOYEES). The key factors that need to be taken into consideration when designing a compensation strategy for special groups is that they not be discriminated against on the basis of their grouping, and that they be treated as individual employees with no emphasis on their gender, color, caste, creed, and ethnicity. (Griffith, W.R. and Hom, W.P. 2001. RETAINING VALUED EMPLOYEES). The executive pays have always been on